2022 (7) TMI 192

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....aryya, Adv. Ms. Ekta Sinha, Adv. Ms. Banani Bhattacharyya, Adv....for appellant Mr. Anil Kumar Dugar, Adv. Mr. R. Chatterjee, Adv. for respondent Re: GA/1/2022 The Court : We have heard Mr. Bhattacharyya, learned standing Counsel appearing for the appellant and Mr. Dugar, learned Advocate appearing for the respondent/assessee. There is a delay of 927 days in filing the appeal. Thoug....

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....D. Vs. UNION OF INDIA; 2014 (310) ELT 833 (Guj.) and allowed the appeals filed by the assessee. Since the order passed by the Tribunal is a common order the revenue has filed a single appeal before this Court. The identical issue came up for consideration before this Court in the case of COMMISSIONER OF CENTRAL EXCISE KOLKATA IV SAI CONSTRUCTION; in CEXA 31 of 2021 and by judgment dated February 3....

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....e notice are Rs.25,79,859/-, Rs.19,85,077/-, Rs.16,79,957/-, Rs.28,08,544/- and Rs.14,46,768/-. The show-cause notices were contested by the respondent/assessee and the Commissioner of Central Excise passed a common order dated 31^st August, 2006 on all the show-cause notices. As a result the sum total of the total demand made was Rs.1,05,00,205/-. However, as against the said order the assesse....

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....as to be heard by us, the best that can be done is to remand the matter to the Tribunal to take a decision on merits. However, when the matter goes back to the Tribunal, would have to take note of the fact that in each of the five appeals the tax effect is less than the threshold limit fixed by the Circular issued by the C.B.C.E. Therefore, the Tribunal cannot take a decision on merits. T....